Franklin Company paid or collected cash for the following items during the year ended December 31, 2021: Cash collected from customers for services 192,600 The following balances have been excerpted from Franklin's balance sheets: December 31, 2020 December 31, 2021 $5,300 Accounts Receivable $10,200 Service Revenue on the income statement using accrual basis method is (Do not use $ sign or comma in your answer)